CSP (CSPI) Balance Sheet: Assets & Liabilities

CSP (CSPI) Balance Sheet

As of Sep 30, 2025 (end of fiscal 2025), CSP reported total assets of $71.16M and total liabilities of $26.61M. Shareholders' equity was $44.55M, down 5.8% from $47.27M a year earlier. Total debt stood at $2.24M against $27.42M in cash and short-term investments, a net cash position of $25.18M. That puts debt-to-equity at 0.05, compared with 0.10 a year earlier.

CSP Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for CSP Inc. (CSPI) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Sep 2025	Sep 2024	Sep 2023	Sep 2022	Sep 2021	Sep 2020	Sep 2019	Sep 2018	Sep 2017
Current Assets
Cash and Cash Equivalents	27.42	30.59	25.22	23.98	20.01	19.26	18.10	25.11	13.89
Short-Term Investments	0.00	0.00	0.00	0.02	0.07	0.00	0.00	0.00	0.00
Cash & Short-Term Investments	27.42	30.59	25.22	23.98	20.01	19.26	18.10	25.11	13.89
Accounts Receivable	12.00	18.88	12.96	22.99	18.70	14.70	16.08	13.39	18.38
Inventory	1.44	2.29	2.54	4.37	3.99	5.29	7.82	7.56	5.97
Other Current Assets	2.52	3.09	2.48	8.09	6.34	2.34	4.54	2.36	17.36
Total Current Assets	52.32	54.85	50.36	59.46	49.03	41.59	46.53	48.42	51.72
Non-Current Assets
Property, Plant & Equipment (Net)	2.19	0.92	1.49	1.81	2.12	3.06	1.27	0.85	1.51
Long-Term Investments	6.01	2.93	1.83	7.42	7.54	0.08	0.42	0.56	-1.60
Intangible Assets	0.07	0.05	0.05	0.01	0.02	0.03	0.04	0.05	0.17
Other Non-Current Assets	16.59	7.95	5.48	13.79	-3.23	7.74	9.16	3.51	5.70
Total Non-Current Assets	18.84	14.59	15.54	15.61	13.94	12.06	12.84	6.86	7.21
Total Assets	71.16	69.44	65.90	75.06	62.97	53.65	59.37	55.28	58.93
Current Liabilities
Accounts Payable	19.51	9.26	6.72	22.46	11.27	5.60	13.50	4.47	8.12
Short-Term Debt	0.90	4.55	1.96	3.12	2.31	4.14	3.11	3.25	3.11
Current Portion of Long-Term Debt	-	-	0.45	0.43	0.76	-	-	-	-
Accrued Liabilities	2.62	0.92	0.84	2.73	2.28	-	-	-	-
Deferred Revenue	1.50	2.17	1.90	4.06	1.89	0.95	0.74	1.20	6.20
Other Current Liabilities	0.27	2.52	3.66	0.11	2.21	2.13	2.33	4.84	12.55
Total Current Liabilities	22.18	18.68	15.66	30.18	17.83	12.98	20.03	14.06	37.84
Non-Current Liabilities
Long-Term Debt	1.34	0.12	0.48	0.45	1.70	3.88	0.68	0.00	0.00
Deferred Tax Liabilities	0.00	0.00	0.00	0.33	-4.78	-0.15	0.00	0.00	0.00
Other Non-Current Liabilities	3.09	3.37	1.85	4.85	9.40	7.26	8.23	7.41	11.90
Total Non-Current Liabilities	4.43	3.48	4.10	5.92	11.10	11.13	8.91	7.41	0.09
Total Liabilities	26.61	22.17	19.76	36.10	28.93	24.11	28.94	21.47	37.93
Stockholders' Equity
Common Stock	0.10	0.10	0.09	0.05	0.05	0.04	0.04	0.04	0.04
Retained Earnings	27.70	29.85	31.31	26.77	25.19	24.49	27.25	29.93	17.41
Accumulated Other Comprehensive Income	-7.99	-5.37	-6.09	-7.33	-9.45	-12.00	-12.59	-10.83	-10.16
Additional Paid-in Capital	24.74	22.69	20.84	19.48	18.26	16.99	15.73	14.66	13.72
Shares Outstanding	9.91	9.78	9.46	9.11	-	-	-	-	-
Total Stockholders' Equity	44.55	47.27	46.15	38.96	34.05	29.53	30.43	33.80	21.00
Total Liabilities & Equity	71.16	69.44	65.90	75.06	62.97	53.65	59.37	55.28	58.93

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About CSP Balance Sheet

How much debt does CSP have?

CSP had total debt of $2.24M as of Sep 30, 2025, against $27.42M in cash and short-term investments. Its debt-to-equity ratio was 0.05. Total debt was $4.67M a year earlier.

What are CSP's total assets?

CSP reported total assets of $71.16M as of Sep 30, 2025, up 2.5% from $69.44M a year earlier. Total liabilities were $26.61M.

What is CSP's shareholders' equity?

CSP's shareholders' equity was $44.55M as of Sep 30, 2025, or about $4.50 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition